Aplicación de análisis discriminante para evaluar el mejoramiento de los indicadores financieros en las empresas del sector alimento de Barranquilla-Colombia

results obtained while developing the project “application of discriminant analysis to evaluate the improvement of financial indicators in the food sector companies in barranquilla are presented. initially, a detailed description of the evaluation of the organizational systems, liquidity ratios, activity indicators, profitability indicators and debt indicators, the criteria for the application of discriminant analysis in evaluating the improvement of liquidity ratios, activity, profitability and debt in the food sector companies of barranquilla and the use of discriminant analysis technique to distinguish two periods established 2004 and 2009. the former, through a qualitative, proposed descriptive and quantitative perspective. from the discriminant function obtained and the statistics analyzed, we can conclude that the financial indicators operating assets return (as), asset turnover (at), sector level of indebtedness (li), show significant differences from one period to another. nevertheless, only the average long-term leverage (all) financial indicator showed improvement from one period to another. finally, we could structure a robust analysis methodology that evaluates the evolution of financial results in business organizations, being of greatly useful and of value as a scientific reference on the analysis of financial indicators for management decision making.